AI Drafter 
TaxTMI 
TaxTMI 
2017 (8) TMI 204
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....DBK involved Rs. 8.20 lakhs 10/02/2016 2. Search of the CHA's office (NIL PANCHNAMA DRAWN) 12/02/2016 3. Goods Examined 100% 17/02/2016 to 25/02/2016 4. Goods seized on 01/03/2016 5. Seized goods provisionally released for export on 17/03/2016 6. Date of issue of offence report 31/03/2016 7. Date of receipt of offence report by the Pr. Commissioner (General) 04/04/2016 8. Date of suspension of CHA's License 06/05/2016 9. CHA filed his defence on date of Post decisional hearing, which was held on 17/05/2016 10. CHA requested for decision/order on 10/06/2016 to 23/06/2016 11. Order of continuation of suspension passed on 11/07/2016 12....
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....purpose of the enactment. 24. The Customs Broker Licensing Regulations, 2013 were promulgated in exercise of powers conferred under sub-section (2) of Section 146 of the Customs Act, 1962. It is only under the regulations, the licence is granted and the regulations also contain various provisions to regulate the affairs of the customs broker including the revocation of the licence. The regulations contemplate action against the customs broker de hors the provisions under the Customs Act. Therefore, the regulations cannot be treated as subordinate legislation. Moreover, every implementing authority of any fiscal statute is only performing a public duty. Therefore, it cannot be said that the provision is to be termed as 'directory '....
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....plates timely action. No doubt that action is to be initiated against the erring brokers as laid down by this Court in the case of Kamatchi Agencies cited supra, but the same has to be in strict compliance with the provisions. The law of limitation is common to both the parties. The provision not only enables the respondent to levy penalty, but also empowers the respondent to revoke the license, which is an extreme step curtailing the right to carry on any trade or profession as guaranteed by the Constitution of India. The object behind such a provision can only imply the following : (a) the truth must be culled out at the earliest point in the interest of not only the Customs Broker or for that matter of the department also, (b) that such ....
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....ersonally or through an employee duly approved by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; (c) not represent a client in any matter to which the Customs Broker, as a former employee of the Central Board of Excise and Customs gave personal consideration, or as to the facts of which he gained knowledge, while in Government service; (d) advise his client to comply with the provisions of the Act and in case of non-compliance, shall bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; (e) exercise due diligence to ascertain the correctness of any information which he imparts to a client with ref....
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....ipping bill, transshipment application, etc. and all correspondence and other papers relating to his business as Customs Broker and also accounts including financial transactions in an orderly and itemised manner as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; and keep them current; (l) immediately report the loss of licence granted to him to the Commissioner of Customs; (m) discharge his duties as a Customs Broker with utmost speed and efficiency and without any delay; (n) verify antecedent, correctness of Importer Exporter Code (IEC) number, identity of his client and functioning of his client at the declared address by using reliable, independe....
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....de. The same was given effect by notification dated 20-1-2014. Whereas, under the CBLR, 2013 having found the necessity to prescribe a period, the Central Board, the statutory authority had included the same in the Regulations itself, when they were brought into force. Therefore, when a time limit is prescribed in Regulations, which empowers action under Regulation 18 by following the procedure in Regulation 20(1), the use of the term shall cannot be termed as "directory". Under such circumstances, the rule can only be termed as "mandatory"." 5. It is the anxiety of the Court that when the limitation prescribed by Regulation is not followed, that causes prejudice to the interest of justice. To say so, the Court has also examined the noti....